Assignment of tasks and duties: in the process of delegation, every superior has to define the jobs to be performed by his subordinates. He must also define the results expected. He has further to decide on the allocation of duties to the subordinate.

Grant of authority: Grant of authority implies giving the right to subordinates to decide and act, to use necessary resources and represent the superior. Every subordinate needs authority to carry out the tasks and perform the duties assigned to him. Managers at all levels derive authority granted by their superior. In turn, each manager confers a part of his authority on his subordinates.

Creation of responsibility and accountability: along with the tasks of to be performed and grant of authority, the subordinates are cast with the responsibility or obligation to carry out the duties assigned. They are also to give an account of the results achieved in terms of the standards of performance laid down. The subordinates' responsibility to the superior is absolute. It cannot be delegated or shifted. Arising out of his responsibilities, the subordinate is accountable or answerable for the performance of his tasks and duties.

The process of preparing a set of decisions for action in the future is called planning. Human Resources planning may then be interpreted as a process of the preparing a set of decisions on human resources development for action by human resources in future. The